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NameDocuments to be submitted by Businesses for Input Value Added Tax Deduction
DescriptionThe Value Added Taxpayers shall submit documents related to deduction on monthly basis and shall keep such documents for three years to present to the tax authorities during audit. These documents shall consist of: (i) Valid invoices as defined in the invoice regulation for the export, sale of goods and services in Lao PDR;
(ii) Original receipts from the Treasury or the bank for the importation of goods with
certified import documents from relevant sectors;
(iii) Secondary accounts of the bank, if necessary;
Validity From23-07-2014
Validity To31-12-9999
ReferenceArticle 22
Measure TypeOther measures
Agency NameMinistry of Finance
Legal DocumentLaw on Value-Added Tax (Revised Version) No. 52/NA, dated 23 July 2014
This measure applies to Service